---
urn: urn:us-la:rs:13:5906
citation: "R.S. 13:5906"
status: active
breadcrumb: "Title 13 › Chapter 38"
acts_citations:
  - { year: 1977, number: 605, section: 1, effective_date: 1977-07-19, role: enactment }
---

# Louisiana Tax Commission; enforcement of rollback of ad valorem taxes; submission of resolutions by assessors of taxing authority

The Louisiana Tax Commission shall have the authority to and responsibility for enforcing the mandatory adjustment of millages by each taxing authority as provided under the provisions of R.S. 13:5905. Each parish tax assessor shall submit a copy of the resolution of each taxing authority levying taxes hereunder for approval by the Louisiana Tax Commission no later than the first day of August in 1977.